DAPAM CONSULTING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DAPAM CONSULTING
Largest movements
- Current investments +€200,000
new in 2025: €200,000
- Cash -€194,293
down €194,293 (-77.7%), from €250,092 to €55,800
mainly Current investments (-€200,000) and Tax, wage and social debts (-€35,307)
- Tangible fixed assets +€5,123
up €5,123 (+77.2%), from €6,635 to €11,758
of which Furniture and vehicles: +€4,051
- Receivables within one year -€4,736
down €4,736 (-28.8%), from €16,425 to €11,689
of which Trade receivables: -€7,429
- Reserves +€58,000
up €58,000 (+20.9%), from €277,444 to €335,444
- Tax, wage and social debts -€35,307
down €35,307 (-98.6%), from €35,807 to €500
- Trade debts -€18,910
down €18,910 (-78.5%), from €24,078 to €5,168
- Gross operating margin -€5,207
down €5,207 (-5.4%), from €95,837 to €90,630
- Taxes +€3,468
up €3,468 (+16.1%), from €21,558 to €25,026
- Depreciation +€1,811
up €1,811 (+165%), from €1,097 to €2,907
- Other operating charges +€1,076
up €1,076 (+165%), from €653 to €1,729
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €368,376 | €374,470 | +€6,094 | +1.7% |
| Fixed assets | 21/28 | €93,305 | €98,428 | +€5,123 | +5.5% |
| Tangible fixed assets | 22/27 | €6,635 | €11,758 | +€5,123 | +77.2% |
| Plant, machinery and equipment | 23 | €2,010 | €3,082 | +€1,072 | +53.3% |
| Furniture and vehicles | 24 | €4,625 | €8,676 | +€4,051 | +87.6% |
| Financial fixed assets | 28 | €86,670 | €86,670 | = | 0.0% |
| Current assets | 29/58 | €275,072 | €276,043 | +€971 | +0.4% |
| Stocks and contracts in progress | 3 | €8,555 | €8,555 | = | 0.0% |
| Stocks | 30/36 | €8,555 | €8,555 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,425 | €11,689 | -€4,736 | -28.8% |
| Trade receivables | 40 | €7,429 | - | -€7,429 | |
| Other amounts receivable | 41 | €8,995 | €11,689 | +€2,693 | +29.9% |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €250,092 | €55,800 | -€194,293 | -77.7% |
| Total equity and liabilities | 10/49 | €368,376 | €374,470 | +€6,094 | +1.7% |
| Equity | 10/15 | €308,492 | €368,802 | +€60,310 | +19.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €277,444 | €335,444 | +€58,000 | +20.9% |
| Distributable reserves | 133 | €277,444 | €335,444 | +€58,000 | +20.9% |
| Profit (loss) carried forward | 14 | €12,448 | €14,758 | +€2,310 | +18.6% |
| Amounts payable | 17/49 | €59,884 | €5,668 | -€54,216 | -90.5% |
| Amounts payable within one year | 42/48 | €59,884 | €5,668 | -€54,216 | -90.5% |
| Trade debts | 44 | €24,078 | €5,168 | -€18,910 | -78.5% |
| Suppliers | 440/4 | €24,078 | €5,168 | -€18,910 | -78.5% |
| Taxes, remuneration and social security | 45 | €35,807 | €500 | -€35,307 | -98.6% |
| Taxes | 450/3 | €35,807 | €500 | -€35,307 | -98.6% |
| Remuneration, social security and pensions | 62 | €900 | - | -€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,097 | €2,907 | +€1,811 | +165% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €653 | €1,729 | +€1,076 | +165% |
| Gross operating margin | 9900 | €95,837 | €90,630 | -€5,207 | -5.4% |
| Operating profit (loss) | 9901 | €93,187 | €85,994 | -€7,193 | -7.7% |
| Financial income | 75/76B | €340 | - | -€340 | |
| Recurring financial income | 75 | €340 | - | -€340 | |
| Financial charges | 65/66B | €922 | €657 | -€265 | -28.7% |
| Recurring financial charges | 65 | €922 | €657 | -€265 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €92,605 | €85,336 | -€7,268 | -7.8% |
| Income taxes | 67/77 | €21,558 | €25,026 | +€3,468 | +16.1% |
| Profit (loss) for the period | 9904 | €71,047 | €60,310 | -€10,737 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €71,047 | €60,310 | -€10,737 | -15.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.